Mergers and Acquisitions For Dummies (107 page)

Description of depreciation and amortization methods.

Copy of the general ledger for each year-end of the reporting period and most recent month-end.

Copies of any projections, capital budgets, and business/strategic plans.

Copies of any analysis of fixed and variable expenses.

Copies of any analysis of gross margins.

Listing of all bank accounts and safety-deposit boxes, including authorized signatories.

Accounts receivable aging at each year-end of the reporting period and each month-end of the current year.

Detailed breakdown of the basis for the allowance for doubtful accounts.

Listing of bad debts during the reporting period.

Analysis of all accounts receivable currently in dispute and/or greater than 90 days old.

Schedule of prepaid expenses with backup documentation and accumulated amortization.

Schedule of deferred income at most recent year-end and month-end.

Schedule of security deposits at most recent year-end and month-end.

Schedule of all indebtedness and contingent liabilities.